Information for ruling 600010144
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2024
- Expiry date
- 25 Mar 2027
- Commodity code
- 85437090 (opens in new tab)
- Description
- An electronic aesthetic laser hair removal device. The product is housed in metal casing with plastic parts. The hair removal system works by heating the hair shaft and hair follicle, destroying the follicle and oxygen around it, resulting in permanent hair removal. The product is packaged in an aluminium box.
- Keywords
- HAIR PRODUCT AESTHETIC BEAUTY PRODUCTS ELECTRONIC
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of Heading 8543 - Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter GIR 5 (b) - has been used to identify the type of packaging. The product is packaged in an aluminium box GIR 6 has been used to classify this product to subheading level 854370 - Other machines and apparatus 8 Digit Code 85437090 - Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8543